https://www.taxtmi.com/caselaws?id=120978 Imported fish meal was held to fall within Sl. No. 15 of Notification No. 20/2006-Cus. as aquatic feed or as additives for aquatic feed, so it qualified for exemption from additional duty under Section 3 of the Customs Tariff Act, 1975. The description in the notification was read broadly enough to cover fish meal, including where it was treated as an input for shrimp feed manufacture. Supporting HSN notes and related material also indicated that fish meal is used as animal feed, while the department produced no material to show that it was excluded from the notification. en-us Thu, 22 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 17:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120978 Imported fish meal was held to fall within Sl. No. 15 of Notification No. 20/2006-Cus. as aquatic feed or as additives for aquatic feed, so it qualified for exemption from additional duty under Section 3 of the Customs Tariff Act, 1975. The description in the notification was read broadly enough to cover fish meal, including where it was treated as an input for shrimp feed manufacture. Supporting HSN notes and related material also indicated that fish meal is used as animal feed, while the department produced no material to show that it was excluded from the notification. Case-Laws Customs Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120978